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Lecturer(s)
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Course content
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Topics: 1. Business plan, Gantt chart, SWOT analysis. 2. Business and legal forms of business. Self-employed. 3. Property and capital structure of the enterprise, basic financial statements of the enterprise. 4. Introduction to the tax system of the Czech Republic, tax obligations and actual news. 5. Personal income tax. 6. Social security and health insurance in the Czech Republic, sickness insurance. 7. Corporate income tax. 8. VAT, VAT forms. 9. Protection of intellectual property of the company. 10. Project management, subsidy programmes for R&D. Exercise: 1. Creating a business plan. 2. Online accounting systems, financial statements of the enterprise, tax forms. 3. Online accounting systems. 4. Personal income tax returns, overview of income and expenses. 5. Interim test. 6. Calculation of the amount of social security and health insurance, calculation of sickness insurance. 7. VAT accounting, VAT forms. 8. Specific examples of IP protection, IPR database. 9. Project management, specific examples of opportunities for obtaining business grants. 10. Credit test.
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Learning activities and teaching methods
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Lecture, Practicum, Students' portfolio
- Contacts hours
- 40 hours per semester
- Presentation preparation (report)
- 30 hours per semester
- Home preparation for classes
- 30 hours per semester
- Preparation for exam
- 20 hours per semester
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Learning outcomes
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Project management and business plan. Overview of basic information in the field of finance, accounting and taxes of business entities useful in practice.
The basic information about finances, accounting records and taxes of self employed and other business entities.
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Prerequisites
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No condition of registration
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Assessment methods and criteria
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Combined examination
Processing of assigned tasks and their presentation. Calculation of examples and theoretical knowledge.
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Recommended literature
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Zákon č. 235/2004 Sb., Zákon o dani z přidané hodnoty.
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Zákon č. 586/1992 Sb., Zákon o daních z příjmů.
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JAKL, L. Právní ochrana průmyslového a jiného duševního vlastnictví. Metropolitní univerzita Praha, o.p.s., 2008. ISBN 978-80-86855-30-1.
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KISLINGEROVÁ, E. a kol. Manažerské finance. 3. vydání. Praha: C.H.Beck, 2010. ISBN 978-80-7400-194-9.
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KOCMANOVÁ, Alena. Ekonomické řízení podniku. Linde Praha, 2013. ISBN 978-80-7201-932-8.
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Srpová Jitka a kolektiv. Začínáme podnikat s případovými studiemi začínajících podnikatelů. Praha: Grada, 2020. ISBN 978-80-271-2253-0.
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SYNEK, M. a kol. Manažerská ekonomika. 4. vydání. Praha: Grada Publishing, 2007. ISBN 978-80-247-1992-4.
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WAGNER, J. Měření výkonnosti. Jak měřit, vyhodnocovat a využívat informace o podnikové výkonnosti. Praha: Grada Publishing, 2009. ISBN 978-80-247-2924-4.
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